The evidence is in, you have been cheated


There is so much material to wade through as a result of the excellent BBC documentary, Rangers – The men who sold the jerseys.  Much of it is of only passing interest to us, although we will examine it in more detail in the days to come, one part, however, concerns Celtic and Celtic fans more any anyone else in Scotland.

BBC have evidence that the following players had side letters contracting payment to Employee Benefit Trusts:

Alex Rae, Arthur Numan, Barry Ferguson, Carlos Cuellar, Christian Nerlinger, Craig More, Dado Prso, Dan Eggen, Egil Ostenstad, Fernando Ricksen, Gavin Rae, Gregory Vignal, Jean-Alain Boumsong, Jerome Bonnissel, Julien Rodriguez, Kris Boyd, Lorenzo Amoruso, Kevin Muscat, Libor Sionko, Marvin Andrews, Michael Ball, Mikel Arteta, Michael Mols, Nacho Novo, Paolo Vanoli, Pedro Mendes, Neil McCann, Olivier Bernard, Peter Lovenkrands, Ronald De Boer, Sasa Papac, Ronald Waterreus, Sotirios Kyrgiakos, Stefan Klos, Steven Davis, Steven Thompson, Thomas Buffel and Zurab Khizanishvilli

The BBC list a large number of other Rangers players and non-playing staff who benefited from EBTs but they have no documentary evidence of side letters.

Scottish FA registration procedures are clear:

Rule 2.2.1

Unless lodged in accordance with Procedures Rule 2.13 a Non-Recreational [professional]Contract Player Registration Form will not be valid unless it is accompanied by the contract entered into between the club concerned and the player stating all the terms and conditions in conformity with the Procedures Rule 4.

“Will not be valid” being the key point.

The SFA’s Articles of Association also say:

Furthermore, all payments, whether made by the club or otherwise, which are to be made to a player solely relating to his playing activities must be fully recorded within the relevant written agreement with the player prior to submission to this Association and/or the recognised football body of which his club is in membership.

Article 98 states:

A club making payment of any kind to a player, either amateur or professional, must obtain from the player a written receipt for the same showing details of the payment, and any club under the jurisdiction of the Association must produce such receipts to the Association when called upon to do so. For a player registered by means of a Full Professional Form, a club must produce on request receipts for the wages paid to him in terms of his agreement lodged with the Association.

Documentary evidence exists that Rangers played 38 players with invalid registrations between 2000 and 2010 (the last year financial information is available for Rangers) .  Results from all games involving these players, which is all games Rangers have played since 2000, are void.

I am sure the BBC will forward all evidence to the SFA and SPL for investigation.

You were cheated out of five league championships.  Fortunately, evidence exists and the history books will be rewritten.

The SFA and SPL must immediately take action.  A statement must be made this morning reflecting the gravity of the situation and reassuring fans that our game’s administrators are able to deal with this matter.

12-in-a-row!  Who would have thought it!

Just a quick comment on Juninho. Juninho had an EBT for a short period while he was at Celtic. He had no side letters or contracts from Celtic and tax was paid on money paid into the EBT. ‘Nothing to see here’.

You can buy a hard copy of the new issue of CQN Magazine via Magcloud here.

The graphic below is just for a flick through, to read the magazine go here to it’s dedicated site.

Click Here for Comments >

About Author


  1. O.G.Rafferty on

    !!Bada Bing!!, 00:36


    Yes, that list is very odd. Davis (who got a new contract from Whyte) is on it yet no McGregor. And Myth’s team but no Myth?

  2. Agent Craig “Green and” Whyte!! on 24 May, 2012 at 00:46 said:


    Surely the wee bigotted kitman was on an EBT.


    Can’t be cheap buying all that BLACK hair dye.



    What about kenny macdowell, he must need extra cash for Mr Sheen to polish his head.




    That’s poor don’t you know there are Celtic fans out there with grey hair or indeed none!

  3. Fortunes Favour Mibbes on

    CultsBhoy @ 00:43



    Can’t see how they set him up? He was given a fair hearing. The point i think some were making is, to be such a fervent supporter of them means total acceptance of their signing policy. It’d be naive to think otherwise.

  4. CultsBhoy loves being 1st forever & ever on 24 May, 2012 at 00:43 said:



    dont defend Sammy .



    he is the worst of bigots.



    try emailing his company direct, and ask for a job with an O in your name

  5. leftclicktic on

    full thread about sammy on rangers media :)))))


    apart from demanding he gets booted in the n*ts on site,& he is a bbc plant ,plenty of hun names for us and finally* alledgedly*& i do mean


    * alledgedly*………as they seem quite mad over there



    Posted Today, 08:42 PM



    Unfortunately he is a bear,he used to help run the bus from the doublet in Faifley until lots of money went missing ,after that the bus folded and he left Clydebank

  6. CultsBhoy loves being 1st forever & ever on




    I give Sammy this…



    He serious considers he may have seen RFC last game.



    That puts him higher on the evolutionary scale than many other Huns I encounter who do not accept reality… Even now

  7. Right. Time for ma scratcher as I’m finding this a bit taxing. However, not as taxing as Sally who’s worried about his EBT (Eggs, Bacon & Tattyscone)



    Nite all in Timland.

  8. I wonder what journalist is going to ask Sally or the Cardigan – Were you not worth an EBT then?

  9. What a workload today, Paul. Great job!



    My concern with the programme is that it does not convince me that we will see any change. Although M.D. put a bit of meat on the bones you and the others have been purchasing for us with your sweat and blood for years, he did not really bring up anything that I feel is any more conclusive proof of the ‘goings on’ than you have. Even on EBTs which certainly had more meat than any other topic, he really only confirmed what you and your associates have been saying. I am sure you would have gone deeper as time went on and supplied the same meat and perhaps much more. So, all M.D. has done is saved you a bit of time. Maybe I am missing something, but there was not even a hint of challenging the footballing authorities and, in the end, it is their actions, sorry currently their inaction, that is most relevant to us and all other football supporters right now. I am convinced they got nothing new from M.D.’s programme. They either already have the details or they will privately never try to get them. If there is suspicion of illegal or fraudulent activity then that is for the police and the domain. Those issues are for court proceedings. For football there is an immediate urgency for decisions. That was dealt with at all. As long as we are bogged down with potential financial, legal or other scenarios, the longer a final decision on what happens for next season can be left hanging. That should not be allowed to be and I thought it would be relevant to M.D’s disclosures tonight. Sorry, but I was quite disappointed. Anyhow, I am going to sleep on it and perhaps at the dawn of a new day, my critique will be a bit more enlightened.



    Thank you again for all the output.



    H H

  10. Jeg er Neil Lennon-Greeninbingley on

    Quickdraw on 24 May, 2012 at 00:45 said:


    I thought that with the Juninho EBT we had done an Arsenal, ie, put our hands up and paid, and matter closed.



    But you’re scaring me now… Your point is a good one.

  11. Richie on 24 May, 2012 at 00:57 said:


    On Juninho….


    did nobody read the last sentence of Paul’s article?



    “Just a quick comment on Juninho. Juninho had an EBT for a short period while he was at Celtic. He had no side letters or contracts from Celtic and tax was paid on money paid into the EBT. ‘Nothing to see here’.”

  12. Jeg er Neil Lennon-Greeninbingley on

    Richie on 24 May, 2012 at 00:57 said:



    Ah. No, i didn’t. Now i have. Ta.

  13. Jeg er Neil Lennon-Greeninbingley on

    Raymac on 24 May, 2012 at 01:00 said:



    Thanks for pointing that out to me.

  14. Adam on 24 May, 2012 at 01:01 said:


    Don’t mean to come across as a fud, but who’s Sammy?







    Rankers fan on BBC doc tonight.

  15. jeez_I_thought_blinker_was_pants on




    Just disappointed that there wasn’t anything more on the murray/whyte/ticketus link tonight

  16. miki67 on 24 May, 2012 at 00:42 said:



    Is refereeing the 2nd oldest profession? Were some “meetings” arranged with the oldest? Just asking like….



    May be Mr Daly had heard something along those lines, but couldn’t stand it up. A bit like phone hacking, for instance ;-)



    Just watched BBC doc as I was at book launch tonight, Wee Bertie Auld in TOP form.



    Mark Daly deserves massive credit, DELIGHTED with show, couldn’t have asked for much more….







  17. CultsBhoy loves being 1st forever & ever on 24 May, 2012 at 00:43 said:




    Aye…..I agree with you. I almost felt sorry for the guy. He was born into it,brought up with it,taught it. He knows no better;he knows nothing else;he even wears the gear at work.


    But……he’s a hun:not one word of contrition,no apology,no shame.


    And remember,it’s his ilk that would chib you or me in a minute if they caught us unawares. And they’d do it in the knowledge that they’d probably get away with it.


    That is the reality of hunnery. That is the entire ethos of their existence. Anti- Catholic,anti-Irish,anti-immigrant bigotry,hatred,and all with evil intent.


    The Beeb just happened to pick on a wee brainwashed fanatic.


    None of the hard-eyed ultra-violent Loyalists would let a msm documentary camera anywhere near them.


    Sammy is a stooge. Designed to elicit empathy.


    I understand your point. He IS beyond ridicule. He is to be pitied.


    And yes,we are better than them. Our entire raison d’être is based on compassion,inclusivity,camaraderie and love of the game. For decades they have contrived to make our lives a misery. Should we not defend ourselves when no one else will? Should we not enjoy this moment of karma?


    Too right.


    In the end,Sammy is an irrelevance.


    And he’s losing everything dear to him.

  18. Goodnight fellow CQN’rs. Despite tonight’s doc on BBC1 still not national news, are we paranoid ;)

  19. Raymac – jeezo! They still don’t get it do they?


    Deffo bed this time.




  20. estorilbhoy on 24 May, 2012 at 01:03 said:



    Rankers fan on BBC doc tonight.



    Of course, cheers

  21. adam



    Sammy was the wee blue abused bear in the garage. The one with the tattoos and the leathers, oh and the white rubber gloves. He was maybe trying to catch the eye of the porno bloke! The actual wee blue bear on the shelf was the only one that seemed to grasp the reality. It too looked f********!!



    Night, night!



    H H

  22. ftsfa on 24 May, 2012 at 01:01 said:



    Sorry, have to admit I missed that. But I’m not making any apologies, it wasn’t my fault, someone must have sneaked that sentence in later, it’s a fenian conspiracy I tell ya.

  23. With Sammy tonight what gets me is the sheer joy in his face when reminiscing about their successes which they won with players they couldn’t afford. No apology, not even the remotest sign of contrition – the thought won’t even have crossed his mind!







  24. Sandman Is Neil Lennon on

    Bhoys, CQN wasn’t the only place giving live updates through the documentary. Over on FF they devoted a thread to it.



    Been wading through it and thought that in the spirit of public interest I’d post some of their choice comments in chronological order.



    You’ll find it an often hilarious mix of Hun incredulity, outrage, denial, standard Hun paranoia and comedy.







    Off to a completely absurd start.




    The way this is being done is a piss take.




    This is completely taking the piss. Has it been put together by teenagers?




    porn star/tax advisor furfuxsake




    Anybody seen his work?




    Hugh Hefner ?




    This passes as investigative journalism?? A clown with a pipe??




    Baxendale-Walker looks insane




    A Porn Star advised Murray to bring the EBT scheme in! Give me a feckin break!




    What the **** was that in the build up to this porn guy. ****ing amateur hour here.




    What the f*ck is a porn star involved for? This is a pantomime




    A covert location outside Scotland; what an absolute bellend this guy is.




    I can’t believe what I’m watching here, a ****in pornstar wanting to be considered a hero if we win tax case I really am lost for words!!!




    Playing the Doors “this is the end” arseholes




    Does this nob presenting this programme think he’s doing an episode of blue peter…all that’s missing is the well children are we all sitting comfortably…then let us begin




    Allegations against Souness with NO EVIDENCE TO SUPPORT!!!!!!!!!!!




    Was sure I seen that c*** outside Ibrox against Motherwell must of been him (about Sammy)




    Why the **** is souness being paid £30k 10 years after he left us?




    Thank **** it was only 30K to Souness.I was thinking £3-5M for a minute.This is a joke.




    Bain you rat.




    *** is with this daft robot voice in the “data room”




    (re: The doors, ‘the End’) Their earlier music was an insult to Britain too




    SDM on a big screen now in a f**king train station!?




    Has any staff not been paid this way!




    Surely Daly has breached data protection??




    Rangers need to get to the bottom of who is providing these documents, how these are getting into the public domain is extremely worrying.




    Hatchet job, scummy tarrier bastards.




    Here we go now calling for titles to be stripped




    here we go – gunning for the titles and other trophies. the whole programme is aimed at this. B*st*rds




    Even if they are legal, Rangers cheated. Basically what he just said there.




    Drop in wages replaced by ebt so feck no evidence! Guess work!




    BBC are showing their TRUE colours now.




    Why don’t they come out and say who is giving them this information and who they seem to be quoting? I could make any shi*e up and claim some unknown person said it




    Side letters, not contracts.




    These documents have came from HMRC.


    Daly quoted them regarding 30K to Souness and investigation into Tugay transfer .


    Disgusting from a government body divulging private personal details.




    If this is not watertight the bbc are going to be in court.




    this is looking scary




    Laughable trying to take trophies off us .That Daly is an obvious taig and his paymasters at the beeb are determined to undermine our club at every opportunity



    3rd division please !




    A truly biased attack…quelle surprise.




    This is awful viewing



    Where the fluck did they get all this inside info from? Absolutely unbelievable, if correct



    ‘certain that football authorities will be watching this’… No doubt they will and they’ll find us guilty as a result




    So far there’s no evidence at all against us. All ifs and buts, and letters were required to show they were non discretionary.




    Have to laugh at some of comments here about amateur etc. Daly has uncovered some pretty crucial documents which could mean more sanctions for the club, particularly from the SPL and they will now probably share some of these with authorities.



    Murray is a sideshow but cant see how Ogilvie survives at the SFA after this. No one has ever taken the gloves off to David Murray in such a fashion!




    not believing a word of this so far, how come the bbc get to see official documents before any other news agency, absolute speculation




    This guys a fanny! like watching a badly made cartoon!




    Know what? This is pure desperation. Nothing new so far. Allegations without evidence. I see a victory on the horizon r.e. tax.




    They are absolutely choking for titles to be removed, that’s all it is basically.




    Can we take HMRC and the Pacific Quay CFC to court over this surely they have both breached the DPA?




    Truely worrying if he’s right.



    Funny so many here are complaining about Daly and labeling him a taig, the only man I’m getting angrier at as this goes on is a certain Charlatan who ran our club.



    An absolute travesty he still has his knighthood




    Who is this Sammy character ?




    who’s this sammy clown???




    Where did they get him from…. Is that what a typcial male bear looks like – god help the poor bearettes right enough




    Sammy, what the **** are you doing/saying?




    Campbell Ogilvie will have to resign.




    Resign for what dont talk nonsense




    The repercussions this could bring are frightening.




    another stitch up by the corrupt bbc.




    I would take Murray back if everything was cleared up and he appolgised




    David Murray had a crack at Joanna Lumley – Shocker !




    The production of this programme is a joke, but if any of this is true then it’s bloody frightening.




    Sammy sleep in that shed?




    This is bad news for us!!


    I can’t help but think the tax case result will be out in days!! This prog almost sets it up!!




    spiers now holy phuc




    Fuc noo that cant speirs…… get that sammy tae fec




    Wondered how long it would take Britney to make an appearance.




    the presentation is amatuerish, I think is the point. It is like a programme for retards – retard with a taste for cheesiness.



    however, the claims are indeed serious and you are correct to say: “Daly has uncovered some pretty crucial documents which could mean more sanctions for the club, particularly from the SPL ”




    The President of the SFA can not be taking 100 grand under the table and not paying PAYE.




    A Rangers hating documentary, made by Rangers haters and mud slinging.



    If this guy has got access to players wages etc, there is something wrong




    forensic accountant is there such a thing!!




    Who next? A wee interview with Lennon calling for titles to be taken away?







    Utter Baws




    Major repercusions after this I feel, watch the clamour for us to be stripped of titles tomorrow.




    Murray not a benefactor – on record at last!




    money we had was basically all borrowed from BoS via MIH


    bank crashes


    what a huge mess




    Joanna lumley now trending




    Andrew Ellis doing his gangster/Frank McAvenie impression there!?




    oh ffs “Prince Albert of Monaco” – Ellis believed that FFS




    Prince Albert of Moaco!!!!!! fFS I’ve heard it all now!!!!!




    Prince Albert of Monaco now!! This is just surreal….



    ‘Ho, Prince Albert, is it true you’re ready for saving The Rangers?’




    Jesus christ almighty




    Prince Albert of Monaco – Whyte is a ****ing nutcase!




    Albert of Monaco ??



    If you’re going to tell a lie you’re best to make it a doozie




    prince albert?



    jesus wept buckets







    A genuine nutter.




    Ze preeence deeez not know Craig Whyte.



    A Scottish tart trying to do a French accent.


    This programme is a f ucking joke.




    just saw the Ellis intro



    the pose


    then the smile



    comedy genius


    best laugh i’ve had in years




    They can surely do a better voice over impression of Whyte than that!




    A lot of folk in this thread with their heads buried in the sand. One of the reasons we’re in this mess is too many people in complete denial. We are ****ed. The accusations would not be made if they weren’t bang on the money. Forget data protection and all the other pish. The evidence is laid bare for all to see.




    This surely cannot be taken seriously after that charade?



    Porn stars, princes, queersy, ellis and this clown presenting jesus ****in christ on a bike




    Read the same sort of comments during the NBC documentary about whyte and look what happened!!




    More leaked e mails on top of leaked documents all probably from taigs i ll wager !!




    Britney believes Moonbeam was duped!



    Thats why you keep getting the tin tack ya pr!ck




    David Greir introduced and f all said about him



    This twat wears a body warmer!!!




    Nice pink shirt / body warmer combo ya harry hoofter!




    Is this guy Sammy our version of Sean Lourdes ffs !




    Is Sammy hiding something under his oxters?




    Some of this stuff is insane. Everyone knows nothing of the 250k, lying to the takeover panel, Prince Albert of Monaco, Porn stars, just mind-boggling stuff.



    We may be guilty of Tax avoidance but we have been victims of some very questionable (maybe fraudulent) business practices at the same time.




    Every time i see whytes face my blood pressure jumps ,sc*m of the earth !




    A shower of lying, thieving bastards the lot of them.




    Thank **** i am working and have no access to the program, as by going wit hte posts i think i might have smashed my TV up.




    The vast majority of posts on this thread are very reminiscent of that thread when he did the programme that exposed Whyte.




    Sammy what a complete tool.



    Who in there right mind would would get in bed with BBC.



    I can only think he’s a plant or something as no normal Rangers would be infront of the cameras




    I wish daly would stop addressing the camera as if we are all fckin 3 years old!



    ‘hey kids can you find the gold doubloon’




    Bassa wasted an hour could have watched rest of men in black or a blue movie! This programme has not shown us anything that can hurt us imo!




    We rubbished the Whyte documentary, anyone doing this again is a moron. Its not good viewing but its all the truth.




    In fairness he has nailed duff and phelps here. They are up to their armpits in this!




    The interview is taking place in his (Sammy’s) work! Love what he has done with the place!




    I missed the Chelsea flower show on BBC2 for this drivel




    Duff and Phelps should have been got at months ago, once again we have sleepwalked into hell.



    They were complicit, they were involved and now they are in charge.



    Forget the bbc, forget daly, this is serious stuff, we have been raped not once twice or three times, we have been gangraped and we have sat back and done **** all about it.




    If only you’d given that disabled Scottish businessman a knee trembler we wouldn’t be in this sh*t!



    I hope you’re proud of yourself, Lumley you harpie!




    nice interview with the two red chairs, even though they were a wee bit wooden!




    Bury your head’s in the sand but some hard evidence there. Duff and Duffer should be removed now.




    Poor ending ! i was expecting the Thai Tims !







    More tomorrow once I get through the lunatics’ ramblings.

  25. In the end,Sammy is an irrelevance.


    And he’s losing everything dear to him.


    And by the looks of what’s being said by his own…..he won’t even be welcome at the Ipox Wind Farm any more either!


    Oh well….Coventry can be grand when you’re utterly steamin’.


    (Apologies to any Tims in Coventry before I get pelters!)

  26. Just when we thought the comedy from Govan couldn’t continue, up pops some references to porn, excepts from ‘Allo ‘Allo and Absolutely Fabulous.


    Beats Bootsie and Snudge.